=IF(A1>100000,(A1-100000)*10%+(100000-50000)*20%+(50000-10000)*30%+10000*40%

IF(A1>50000,(A1-50000)*20%+(50000-10000)*30%+10000*40%

IF(A1>10000,(A1-10000)*30%+10000*40%,A1*40%)))或=IF(A1>100000,(A1-100000)*10%+26000,IF(A1>50000,(A1-50000)*20%+16000,IF(A1>10000,(A1-10000)*30%+4000,A1*40%)))